Polish divorced couples must file separate tax returns, navigating the division of child benefits and potential eligibility for single-parent tax relief.
How to File Taxes After a Divorce
Divorce during a tax year prevents joint filing, even if finalized late in December. A key challenge is dividing the child allowance and determining eligibility for single-parent status.
Many divorced individuals wonder if they can continue joint filing as they did during their marriage, even for the portion of the year they were married. However, this is not possible under Polish tax law.
Separate Tax Returns Required
For the year a divorce is finalized, both former spouses must file separate tax returns, regardless of when the divorce was granted.
Child Allowance After Divorce – Rules for Use
Divorce does not invalidate the right to child tax benefits, known as the family allowance. The primary condition for claiming this allowance is maintaining parental authority.
If both parents have parental authority, they can agree on how to divide the allowance, ensuring the total deduction does not exceed the annual limit for each child.
Without an agreement, the allowance goes to the parent with whom the child resides. If residence is shared or custody is alternating, the allowance is split equally.
Child Allowance – Income Limit
There are no income limits for the child allowance when claiming for multiple children or children with disabilities. Otherwise, the income limit for a non-married parent, including those married for only part of the year, is 56,000 PLN.
Divorce and the Single Parent Allowance
A divorced parent may qualify for the single-parent allowance if they solely provide for the child’s needs, including financial support and emotional development.
Eligibility depends on several conditions beyond the divorce itself, including sole responsibility for the child’s upbringing.
Frequently Asked Questions
How to file taxes after a divorce? Divorced spouses must file two separate tax returns.
Can you claim the child allowance after a divorce? Yes, divorce does not disqualify you from claiming the child allowance.
Which parent can claim the child allowance after a divorce? Both parents can claim the allowance, either proportionally or exclusively, based on agreement or residency.
